Behavioral Responses to State Income Taxation of High Earners: Evidence from California
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We are grateful to the California Franchise Tax Board (FTB) for providing the data used in this study, and especially to Allen Prohofsky and Chad Angaretis. We thank Daniel Feenberg for help with TAXSIM, Greg Kearney for research assistance, and Jonathan Berk, Juan Carlos Suárez Serrato, Gal Wettstein, Danny Yagan, Owen Zidar, Eric Zwick, and participants at the NBER Public Economics Program Meeting (Fall 2019) and the National Tax Association’s 112th Annual Conference on Taxation for helpful comments, discussions, and feedback. Ryan Shyu’s work on this paper occurred while affiliated with Stanford GSB. This work was supported in part by a grant from the Laura and John Arnold Foundation, from which we gratefully acknowledge support (references 130402FX and SPO 130402). The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research.